Browsing Research Articles (Accounting) by Subject "Social disclosure"

Browsing Research Articles (Accounting) by Subject "Social disclosure"

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  • Are shareholders willing to pay for financial, social and environmental disclosure? A choice-based experiment 
    De Villiers, Charl Johannes; Cho, Charles H.; Turner, Michael J.; Scarpa, Riccardo (Routledge, 2023)
    This study investigates whether shareholders are willing to pay for higher levels of corporate financial, social, and environmental disclosure. We conduct a choice-based conjoint experiment wherein 65 shareholders are asked ...
  • The institutionalisation of corporate social responsibility reporting 
    De Villiers, Charl Johannes; Alexander, Deborah Ann (Elsevier, 2014-06)
    This study examines corporate social responsibility reporting (CSRR) structures through a comparison of the disclosures in two countries with different social issues. The analysis is guided by a focus on the legitimisation ...
  • The institutionalisation of mining company sustainability disclosures 
    De Villiers, Charl Johannes; Low, Mary; Samkin, Grant (Elsevier, 2014-12)
    This paper reports the analyses of the social and environmental disclosures of listed South African mining companies and compares the disclosures of larger companies with those of smaller companies using several different ...
  • Social responsibility disclosure by South African industrial holding companies : a research note 
    De Villiers, Charl Johannes (Independent Regulatory Board for Auditors (IRBA), South African Institute of Chartered Accountants (SAICA) and Southern African Accounting Association (SAAA), 2000)
    The disclosure of social responsibility in the 1982, 1987, 1992 and 1997 annual reports of ten companies listed in the industrial holdings section of the Johannesburg Stock Exchange was analysed. Information on employee-related ...